CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY

Detalhes bibliográficos
Autor(a) principal: Dias Coelho, Antonio Carlos
Data de Publicação: 2013
Outros Autores: Siqueira Lima, Iran
Tipo de documento: Artigo
Idioma: por
Título da fonte: REAd (Porto Alegre. Online)
Texto Completo: https://seer.ufrgs.br/index.php/read/article/view/39022
Resumo: The article revises the underlying concepts of the conservatism principle when applied in the unconditional Brazilian form. This essay was developed on the basis of the accounting positive approach; the existence of economic incentives takes the managers to the accounting decisions; so, the mere structure normative is not sufficient for that. It is assumed informational asymmetry between managers and users of the accounting information. The informational efficiency will be function of the managers’ potential opportunism and agents limited rationality besides the enforcement at the legal environment. The use of accounting figures for contractual monitoring, in turn, will be determined by the asymmetrical anticipation of economic losses and verifiability of accounting reports. It presents criticism about the form how to consider the conservatism of unconditional form, just depending of the uncertainty for the occurrence of facts in future; in contrast, it indicates that the informational efficiency of the accounting will be tied to the conditional aspect of just effecting registers of economic losses in the presence of signals of bad news.
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spelling CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCYCONSERVADURISMO CONDICIONAL: REQUISITO PARA LA CALIDAD DE LOS LUCROS Y PARA LA EFICIENCIA INFORMACIONAL DE LA CONTABILIDADCONSERVADORISMO CONDICIONAL: REQUISITO PARA A QUALIDADE DOS LUCROS E PARA A EFICIÊNCIA INFORMACIONAL DA CONTABILIDADEConservadorismo CondicionalQualidade dos LucrosRegulamentação ContábilAssimetria InformacionalEficiência InformacionalConditional ConservatismEarnings QualityAccounting RegulationInformational AsymmetryInformational EfficiencyConservadurismo condicionalCalidad de los lucrosReglamentación contableAsimetría informacionalEficiencia informacionalThe article revises the underlying concepts of the conservatism principle when applied in the unconditional Brazilian form. This essay was developed on the basis of the accounting positive approach; the existence of economic incentives takes the managers to the accounting decisions; so, the mere structure normative is not sufficient for that. It is assumed informational asymmetry between managers and users of the accounting information. The informational efficiency will be function of the managers’ potential opportunism and agents limited rationality besides the enforcement at the legal environment. The use of accounting figures for contractual monitoring, in turn, will be determined by the asymmetrical anticipation of economic losses and verifiability of accounting reports. It presents criticism about the form how to consider the conservatism of unconditional form, just depending of the uncertainty for the occurrence of facts in future; in contrast, it indicates that the informational efficiency of the accounting will be tied to the conditional aspect of just effecting registers of economic losses in the presence of signals of bad news.Este ensayo objetiva efectuar revisión sobre conceptos subyacentes al principio del conservadurismo contable, cuando aplicado incondicionalmente en la forma brasileña. El estudio fue desarrollado con base en el abordaje positivo de la contabilidad por lo cuál la existencia de incentivos económicos y no la mera estructura técnica y normativa es que lleva a los administradores a las decisiones contables; se asume asimetría informacional entre administradores y usuarios de la información contable. La eficiencia informacional será función de la actitud de potencial oportunismo de los administradores, de la racionalidad limitada de los agentes económicos y de la estructura de enforcement del ambiente jurídico. La utilización de la contabilidad para monitorización contractual en la firma será determinada por la anticipación asimétrica y tempestiva de pérdidas económicas y por la posibilidad de verificación de los informes contables. Se presentan críticas a la manera de considerar el conservadurismo incondicional dependiente sólo de la incertidumbre cuanto a la ocurrencia de hechos en el futuro; al contrario, indica que la eficiencia informacional de la contabilidad estará atraillada a la condición de efectuar registros de pérdidas económicas en presencia de señales de mal desempeño actual.Este ensaio objetiva efetuar revisão sobre conceitos subjacentes ao princípio do conservadorismo contábil, quando aplicado incondicionalmente na forma brasileira. O estudo foi desenvolvido com base na abordagem positiva da contabilidade pela qual a existência de incentivos econômicos e não a mera estrutura técnica e normativa é que leva os gestores às decisões contábeis; assume-se assimetria informacional entre gestores e usuários da informação contábil. A eficiência informacional será função da atitude de potencial oportunismo dos gestores, da racionalidade limitada dos agentes econômicos e da estrutura de enforcement do ambiente jurídico. A utilização da contabilidade para monitoramento contratual na firma será determinada pela antecipação assimétrica e tempestiva de perdas econômicas e pela verificabilidade dos relatórios contábeis. Apresentam-se críticas à maneira de considerar o conservadorismo incondicional, apenas dependente da incerteza quanto à ocorrência de fatos no futuro; ao contrário, indica que a eficiência informacional da contabilidade estará atrelada à condicionalidade de efetuar registros de perdas econômicas na presença de sinais de mau desempenho atual.Universidade Federal do Rio Grande do Sul2013-04-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionscientific articlearticulo científicoAvaliado pelos paresartigo científicoapplication/pdfhttps://seer.ufrgs.br/index.php/read/article/view/39022Electronic Review of Administration; Vol. 15 No. 3 (2009): Edição 64 - set/dez 2009; 627-652Revista Electrónica de Administración; Vol. 15 Núm. 3 (2009): Edição 64 - set/dez 2009; 627-652Revista Eletrônica de Administração; v. 15 n. 3 (2009): Edição 64 - set/dez 2009; 627-6521413-23111980-4164reponame:REAd (Porto Alegre. Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/read/article/view/39022/25103Dias Coelho, Antonio CarlosSiqueira Lima, Iraninfo:eu-repo/semantics/openAccess2013-04-24T13:45:15Zoai:seer.ufrgs.br:article/39022Revistahttp://seer.ufrgs.br/index.php/read/indexPUBhttps://seer.ufrgs.br/read/oaiea_read@ufrgs.br1413-23111413-2311opendoar:2013-04-24T13:45:15REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY
CONSERVADURISMO CONDICIONAL: REQUISITO PARA LA CALIDAD DE LOS LUCROS Y PARA LA EFICIENCIA INFORMACIONAL DE LA CONTABILIDAD
CONSERVADORISMO CONDICIONAL: REQUISITO PARA A QUALIDADE DOS LUCROS E PARA A EFICIÊNCIA INFORMACIONAL DA CONTABILIDADE
title CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY
spellingShingle CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY
Dias Coelho, Antonio Carlos
Conservadorismo Condicional
Qualidade dos Lucros
Regulamentação Contábil
Assimetria Informacional
Eficiência Informacional
Conditional Conservatism
Earnings Quality
Accounting Regulation
Informational Asymmetry
Informational Efficiency
Conservadurismo condicional
Calidad de los lucros
Reglamentación contable
Asimetría informacional
Eficiencia informacional
title_short CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY
title_full CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY
title_fullStr CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY
title_full_unstemmed CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY
title_sort CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY
author Dias Coelho, Antonio Carlos
author_facet Dias Coelho, Antonio Carlos
Siqueira Lima, Iran
author_role author
author2 Siqueira Lima, Iran
author2_role author
dc.contributor.author.fl_str_mv Dias Coelho, Antonio Carlos
Siqueira Lima, Iran
dc.subject.por.fl_str_mv Conservadorismo Condicional
Qualidade dos Lucros
Regulamentação Contábil
Assimetria Informacional
Eficiência Informacional
Conditional Conservatism
Earnings Quality
Accounting Regulation
Informational Asymmetry
Informational Efficiency
Conservadurismo condicional
Calidad de los lucros
Reglamentación contable
Asimetría informacional
Eficiencia informacional
topic Conservadorismo Condicional
Qualidade dos Lucros
Regulamentação Contábil
Assimetria Informacional
Eficiência Informacional
Conditional Conservatism
Earnings Quality
Accounting Regulation
Informational Asymmetry
Informational Efficiency
Conservadurismo condicional
Calidad de los lucros
Reglamentación contable
Asimetría informacional
Eficiencia informacional
description The article revises the underlying concepts of the conservatism principle when applied in the unconditional Brazilian form. This essay was developed on the basis of the accounting positive approach; the existence of economic incentives takes the managers to the accounting decisions; so, the mere structure normative is not sufficient for that. It is assumed informational asymmetry between managers and users of the accounting information. The informational efficiency will be function of the managers’ potential opportunism and agents limited rationality besides the enforcement at the legal environment. The use of accounting figures for contractual monitoring, in turn, will be determined by the asymmetrical anticipation of economic losses and verifiability of accounting reports. It presents criticism about the form how to consider the conservatism of unconditional form, just depending of the uncertainty for the occurrence of facts in future; in contrast, it indicates that the informational efficiency of the accounting will be tied to the conditional aspect of just effecting registers of economic losses in the presence of signals of bad news.
publishDate 2013
dc.date.none.fl_str_mv 2013-04-18
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
scientific article
articulo científico
Avaliado pelos pares
artigo científico
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/read/article/view/39022
url https://seer.ufrgs.br/index.php/read/article/view/39022
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/read/article/view/39022/25103
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal do Rio Grande do Sul
publisher.none.fl_str_mv Universidade Federal do Rio Grande do Sul
dc.source.none.fl_str_mv Electronic Review of Administration; Vol. 15 No. 3 (2009): Edição 64 - set/dez 2009; 627-652
Revista Electrónica de Administración; Vol. 15 Núm. 3 (2009): Edição 64 - set/dez 2009; 627-652
Revista Eletrônica de Administração; v. 15 n. 3 (2009): Edição 64 - set/dez 2009; 627-652
1413-2311
1980-4164
reponame:REAd (Porto Alegre. Online)
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str REAd (Porto Alegre. Online)
collection REAd (Porto Alegre. Online)
repository.name.fl_str_mv REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv ea_read@ufrgs.br
_version_ 1799766202452541440

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